PENGARUH PENGETAHUAN PAJAK KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR RODA DUA PADA PENGEMUDI OJEK ONLINE DI KOTA PALEMBANG

HASANAH, NURMI (2026) PENGARUH PENGETAHUAN PAJAK KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR RODA DUA PADA PENGEMUDI OJEK ONLINE DI KOTA PALEMBANG. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK Nurmi Hasanah. Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor Roda Dua pada Pengemudi Ojek Online di Kota Palembang. (Dibawah bimbingan Bapak Sugiharto, S.E., M.Si., Ak., CA dan Ibu Sasiska Rani, S.E., M.Si. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan pembayaran pajak kendaraan bermotor roda dua pada pengemudi ojek online di Kota Palembang. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh pengemudi ojek online di Kota Palembang. Sampel penelitian berjumlah 100 responden yang diperoleh menggunakan teknik cluster sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan pembayaran pajak kendaraan bermotor roda dua. Kesadaran wajib pajak juga berpengaruh positif dan signifikan terhadap kepatuhan pembayaran pajak kendaraan bermotor roda dua. Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan pembayaran pajak kendaraan bermotor roda dua. Secara simultan, pengetahuan pajak, kesadaran wajib pajak, dan sanksi perpajakan berpengaruh terhadap kepatuhan pembayaran pajak kendaraan bermotor roda dua pada pengemudi ojek online di Kota Palembang Kata Kunci: Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Perpajakan, Kepatuhan Pembayaran Pajak, Pengemudi Ojek Online. ABSTRACT Nurmi Hasanah. The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Sanctions on Motor Vehicle Tax Payment Compliance for Online Motorcycle Taxi Drivers in Palembang City. (Under the guidance of Mr. Sugiharto, S.E., M.Sc., Ak., CA and Ms. Sasiska Rani, S.E., M.Sc.) This study aims to determine the effect of tax knowledge, taxpayer awareness, and tax sanctions on motorcycle tax compliance among online motorcycle taxi drivers in Palembang City. The research method used is a quantitative method with an associative approach. The population in this study was all online motorcycle taxi drivers in Palembang City. The research sample consisted of 100 respondents obtained using a cluster sampling technique. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of the SmartPLS 4 application. The results show that tax knowledge has a positive and significant effect on motorcycle tax compliance. Tax awareness also has a positive and significant effect on motorcycle tax compliance. Tax sanctions have a positive and significant effect on motorcycle tax compliance. Simultaneously, tax knowledge, taxpayer awareness, and tax sanctions influence motorcycle tax compliance among online motorcycle taxi drivers. in Palembang City Keywords: Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Payment Compliance, Online Motorcycle Taxi Drivers.

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny NURMI HASANAH
Date Deposited: 30 Jul 2026 02:49
Last Modified: 31 Jul 2026 04:07
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11018

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